TaxTMI 
TaxTMI 
2014 (7) TMI 1165
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.... the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - The appellant filed this stay application along with Appeal No. ST/3575/2012 against Order-in-Original No. 17/Comm/Noida/2012-13, dated 3-8-2012 in terms of which the service tax demand of Rs. 15,27,02,511/- was confirmed along with interest and penalties including mandatory penalty invoking the extended period. 2. The facts, b....
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....redit of the input services. As a result the aforesaid demand was confirmed by the adjudicating authority along with interest for the period June 2007 to September 2010. The adjudicating authority also held that such re-classification and availment of Composition Scheme was done by the appellants with fraudulent intention of evading service tax and consequently penalties including mandatory penalt....
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....o the impugned order conceded that Notification No. 1/2006-S.T. does not have any condition that the Cenvat credit on input services should not be taken. 5. We have considered the facts of this case and submissions made. Notification No. 1/2006 has been perused. It is evident that for the purposes of 67% abatement, the condition of non-availment of Cenvat credit is prescribed only in respect....
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....2007-S.T.) for the on-going projects (i.e. the continuing projects which began prior to 1-6-2007) in view of the conditionalities contained therein but this will need more thorough analysis of the evidence available to arrive at a finding in that regard. However, this is not necessary for the purpose of deciding the stay application as will become evident from what follows. 6. The adjudicati....